PERFORMANCE ANALYSIS OF REGIONAL GOVERNMENT OWNED ENTERPRISES BANK PERKREDITAN RAKYAT MAJATAMA AND THE REGIONAL WATER SUPPLY COMPANY OF THE MOJOKERTO REGENCY GOVERNMENT IN FINANCIAL PERSPECTIVE

Authors

  • Kariyoto - Brawijaya University

DOI:

https://doi.org/10.21776/ub.ijabs.2020.28.3.7

Abstract

Purpose — The purpose of this study is to evaluate the performance of the Mojokerto Regency 2019 Regional Owned Enterprises (BUMD).

Design/methodology/approach — The research method used is descriptive qualitative analysis. The stages of preparatory research determine the techniques used in the analysis. The next stage gathers indicators in measuring financial performance. Determine the criteria in accordance with the theory used for financial performance analysis. Collection and analysis of financial data of BPR Majatama and the Regional Water Company.

Findings — The results of the study show that Majatama People's Credit Bank Study of the Gross Value of Bad Debt in July, August, September, and October 2019 are safe.

Originality/value — This study evaluates the performance of the People's Credit Bank Majatama. It also evaluates the performance of the Regional Water Supply Company and provides performance recommendations.

Practical Implication — The calculation of Gross and Net non-performing loans experiences a positive trend and is far from the maximum limit required by Bank Indonesia of 5%. Regional Water Supply Companies in July, August, September, and October 2019, management is advised to control the general administrative costs, increase revenue and reduce operating costs through efficiency and effectiveness to increase profits in the following month.

Research Type Research Paper

Keywords Performance, Regional-Owned Enterprises, Majatama Rural Credit Banks, and Regional Water Companies.

References

REFERENCES

Implementing Agency for the Development of Drinking Water Supply Systems (BPPSPAM). 2007. Technical Guidance on Performance Evaluation of PDAMs. Jakarta: BPPSPAM

Jumingan. 2006. Analysis of Financial Statements. Jakarta: Earth Literacy.

PU Permen Number 18 Year 2007. About the Organizing Agency for the Development of Drinking Water Supply Systems (BPPSPAM)

Law Number 3 of 1998. Regarding Legal Entity Business Entities.

Law Number 23 Year 2014. About Regional Government

Law Number 40 Year 2007. About Limited Liability Companies and Regulations for its implementation.

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Published

2020-12-22

How to Cite

-, K. (2020). PERFORMANCE ANALYSIS OF REGIONAL GOVERNMENT OWNED ENTERPRISES BANK PERKREDITAN RAKYAT MAJATAMA AND THE REGIONAL WATER SUPPLY COMPANY OF THE MOJOKERTO REGENCY GOVERNMENT IN FINANCIAL PERSPECTIVE. The International Journal of Accounting and Business Society, 28(3), 181–204. https://doi.org/10.21776/ub.ijabs.2020.28.3.7

Issue

Vol. 28 No. 3 (2020): The International Journal of Accounting and Business Society

Section

Articles

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